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TMI Blog2015 (5) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by them. Since the transporters have not denied that they have compounded these matters, it is apparent that they settled the matters. Whether these matters were settled on behalf of the dealers or not is not for this Court to decide in these proceedings. Therefore, for the future, we make it clear that if the transporter settles the matter and compounds the matter at the check post it shall be deemed that he is the offender and, therefore, he is compounding the matter unless he produces a written authorization from the dealer authorizing the transporter to compound on his behalf when the composition shall be treated to be an offence by the dealer and not by the transporter. Therefore, the impugned order is set aside. - Petitions disposed of - W. P. (C) Nos. 155, W. P. (C) Nos. 158, W. P. (C) Nos. 159, W. P. (C) Nos. 160, W. P. (C) Nos. 166 of 2009, W. P. (C) Nos. 336 of 2013 - - - Dated:- 30-5-2015 - Deepak Gupta C. J. and UB Saha J. For the Petitioners : S. M. Chakraborty, Senior Advocate, B. N. Majumdar, Ms. S. Deb Gupta and Ms. B. Chakraborty. For the Respondents : S. Chakraborty, Additional Government Advocate and D. C. Nath. JUDGMENT All these petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been given reasonable opportunity of being heard. 5. A bare perusal of this Section shows that if the Commissioner is satisfied that the transporter has delivered taxable goods to any person without obtaining copy of the valid permit from the dealer or has concealed the actual particulars of the consignment transported by him, the Commissioner may direct such transporter to pay tax and penalty which may extend to up to 150% of the tax. 6. Section 80 empowers the Commissioner to compound the offences and it is not disputed that all the transporters in these cases have compounded offences on a number of occasions. 7. Section 87 of the Act empowers the government to frame rules to carry out the purpose of the Act and the rules have been framed thereunder. 8. Rule 17 deals with transporters. Sub-rules (1) to (5) of Rule 17 relates to registration of the transporters. Sub-rules (6) again provides that if the transporter, transporting agency or carrier violates the provisions of the Act or the Rules his registration can be cancelled. Sub-rule (7) mandates that every transporter, carrier or transporting agent shall maintain a register in Form-VII depicting therein a true an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tness of the statements made and particulars contained in the declaration in form-XXV, shall seal it with his official seal and give a permit. The duplicate and triplicate copies of Form-XXV shall thereupon be returned to the Transporter and the original copy shall be retained by the officer-in-charge and the same shall be forwarded to the concerned Superintendent of Taxes after the end of every month.:- Provided that a transporter who has obtained a permit at the first check post or barrier under this sub-rule shall not be required to make any further declaration at any other check posts or barriers in respect of only so much of the consignments to which the permit relates. (3) Registered transporter, carriers or transporting agent under Sub-rule (1) of Rule 17, shall obtain the Form XXV, subject to the provisions of Rule 50, from the concerned Superintendent of Taxes on payment of such price as may be notified by the Commissioner. The form shall be in triplicate and serially numbered and account shall be maintained in the Office of the Superintendent of Taxes in a register. No form, other than Form XXV supplied from the Office of the Superintendent of Taxes, shall be entert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h and every box and in fact he has no legal authority to open the consignment to check whether they contain what is stated in the Bill of Lading, Sale Memo, etc. However, the description of the goods should match the goods which are being carried in the vehicle of the transporter, meaning thereby that if they are card board cartons the packing should be clearly depicted and if anything is mentioned on the packing that should also be mentioned. IV. Once the goods reach the destination, it is the duty of the transporter to ensure that no delivery is made to the dealer unless the dealer handovers Form-XXIV duly signed by the Superintendent of Taxes. These are the only duties which are expected of a transporter. If he is violates such duties then he is definitely liable to punishment. 15. There is one issue which we are facing time and again in Tripura and that is undervaluation of goods and mis-description of goods, etc. The transporter is not liable for undervaluation of goods or mis-description of goods. How does the transporter know what is the value of the goods which are handed over to him by the Consignor or the Consignee. The transporter is only expected to transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and compounded by them. Since the transporters have not denied that they have compounded these matters, it is apparent that they settled the matters. Whether these matters were settled on behalf of the dealers or not is not for this Court to decide in these proceedings. Therefore, for the future, we make it clear that if the transporter settles the matter and compounds the matter at the check post it shall be deemed that he is the offender and, therefore, he is compounding the matter unless he produces a written authorization from the dealer authorizing the transporter to compound on his behalf when the composition shall be treated to be an offence by the dealer and not by the transporter. 19. In view of the above discussion and in view of the fact that the law in this regard was not very clear and also in view of the fact that in most cases the show cause notices are vague, we set aside the impugned orders. However, we are not oblivious to the fact that in all the cases the transporters have compounded the matters on a large number of occasions and, therefore, we allow the petitions subject to the following conditions:- 1. The transporters, w.e.f. 1st July, 2015 shall stri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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